How to Start a 501(c)(3)
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To apply for recognition by the IRS of exempt status as an organization
described in § 501(c)(3) of the Code, use
Package 1023, Application for
Recognition of Exemption. The application must be complete and accompanied
by the appropriate user fee. The organization should also request an
employer identification number using
Form SS-4, Application
for Employer Identification Number, (even if the organization does not have any
employees). For more information, download
Publication 557, Tax-Exempt
Status for Your Organization.
Except for churches, their integrated auxiliaries, and public charities
whose annual gross receipts are normally less than $5,000, organizations
will not be treated as described in § 501(c)(3) unless they notify the IRS
that they are applying for recognition of § 501(c)(3) status.
Organizations that are described in § 501(c)(3) but do not so notify the
Service within 15 months of their creation will be treated as
Private Foundations. An organization described
in § 501(c)(3) will be a private foundation unless it meets the criteria set
forth in § 509(a).
A charitable organization must make available for public inspection its approved application for
recognition of exemption with all supporting documents and its last three annual information returns.
Pursuant to the Taxpayer Bill of Rights 2, the organization is required to provide copies of these
documents upon request without charge (other than a reasonable fee for reproduction and copying costs).
Penalties are provided for failure to comply with these requirements. For more information, see our
frequently asked questions or the final regulations published in
Internal Revenue Bulletin 1999-17.
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